Audit Quality, Institutional Ownership, Profitability and XBRL on Financial Restatement

A Juwita, A Hamid, RR Panggabean… - Proceedings of the 2023 …, 2023 - dl.acm.org
Corrections of errors resulting from the disobedience of GAAP are financial restatement.
Financial statements can increase the integrity of financial information. If the financial …

Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis

S Otuya - Copernican Journal of Finance & Accounting, 2024 - apcz.umk.pl
The objective of this study is to investigate the mediating effect of female gender
representation on the nexus between board expertise and incidence of corporate financial …